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and planted than it is most certainly worth the ex- 

 pense laid out in enclosing and planting ; but 1 say, 

 that if the situation of a plantation is well chosen and 

 enclosed, and the plantation judiciously done, with 

 proper plants to suit situation and soil, it is worth 

 more, and should be valued at more to the incoming 

 proprietor than the bare expense of planting and en- 

 closing, &c. Besides, the purpose such a plantation is 

 designed to serve on an estate should be taken into con- 

 sideration, such, for instance, as if it is to beautify the 

 estate, if it is to shelter some exposed fields, or if to 

 cover from the view some very unsightly place, or 

 even granting it is only for profit alone ; in all of these 

 cases, I say, (but some men say no,) it is worth more 

 than the mere value of enclosing and planting, as it 

 comes into the hands of a new proprietor as an in- 

 valuable improvement (in many instances) already 

 made on the estate. This I aver, granting that the 

 plantation is made solely as to be cut for profit alone, 

 it is so soon as made worth at least five per cent, on 

 the outlay of expense of planting and enclosing, and as 

 the plantation increases in years before the sale of 

 the estate, and before the trees come to be valuable 

 as timber, an increasing price, according to the health 

 and prosperity of the plantation, should be added 

 annually, and this more or less, according to the im- 

 portant purpose the plantation is to serve on the 

 estate, and as the trees increase in life and vigour in 

 their growth. Before the plantation comes to be valu- 

 able as timber, which will be when about the age of 

 15 years, the following table will be an equitable valu- 

 ation, always adding the rental of the land, say what it 

 would have been worth before being planted, &c. If 

 the plantation is full of trees properly selected to suit 



